Inward Processing
On the basis of Annex A UCC-DA, "the Common data requirements for applications and decisions referred to in article 2(1)", the Inward Processing license (IPO) is applied for on the basis of:
- the first 4 digits of the Harmonised System sub-heading code of the goods to be placed under the inward processing procedure; and
- The 8-digit Combined Nomenclature code must be given, among other conditions, for goods covered by Annex 71-02. The latter is the case for, for example, ethanol (22071000 and 22072000).
In principe, the term within whic